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Aeon Scientific has raised 4.3 million CHF in the third round of financing and is investing this in the development of the Aeon Phocus cardiac control device. The device allows for precise control of cardiac catheters using magnetic technology.

Companies based in Switzerland are subject to value-added tax with an annual turnover over CHF 100,000, regardless of profit. For foreign companies, tax liability must be examined individually.

Family allowances in Switzerland are regulated by the FamZG, which provides for minimum rates, although cantons can set their own higher amounts. Since 2013, self-employed individuals are also included, with employers or cantons taking over the financing for non-employed persons.

Stamp duties in Switzerland include issue, turnover tax, and insurance stamp duties. Reforms aim at reducing these taxes to strengthen the economic location.

A merger combines two or more companies, with assets and liabilities transferred through universal succession. The merger process requires a contractually established procedure approved by the general meeting.

The federal direct tax is based on the annual fiscal year, regardless of the calendar year. Tax assessment is carried out through annual current assessment.

Business-related expenses are necessary for gross profit and include costs such as maintenance, administration, and procurement of materials. Depreciation and provisions must also be business-related.

Legal entities such as joint-stock companies and limited liability companies are mainly taxed on profit and capital in Switzerland. Tax liability begins with the establishment in Switzerland and ends with the liquidation or relocation abroad.

The annual financial statement includes the balance sheet, income statement, and notes in accordance with the Code of Obligations. These documents reflect the financial position, earnings situation, and detailed explanations.